Facial Scrub Set of Four
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9605000000 | 18.1% | CN | US | 官方文档 |
| 3304995000 | 35.0% | CN | US | 官方文档 |
| 3304910050 | 35.0% | CN | US | 官方文档 |
| 3307900000 | 40.4% | CN | US | 官方文档 |
| 3307305000 | 39.9% | CN | US | 官方文档 |
商品图片
AI分析
🌟 Facial Scrub Set of Four – Ultimate Skin Care Product Classification & Customs Clearance Guide (2026)
🌐 HS Code & Tariff Masterclass | US Import Rules | Full Tax Breakdown & Pro Tips
📌 One Product, Four Critical HS Codes – Know Your Tax Exposure Before Shipment!
📦 1. Product Overview: What Exactly Is a "Facial Scrub Set of Four"?
A Facial Scrub Set of Four typically includes: - 4 individual facial exfoliating products (e.g., gel, cream, powder, or paste) - Designed for skin cleansing, exfoliation, and brightening - May contain micro-beads, natural grains, or chemical exfoliants (like AHAs/BHAs) - Sold as a multi-product kit for daily or weekly skincare routines
⚠️ Critical Insight:
- Not just a "set" – the individual components’ chemical nature and function determine the HS code. - Packaging format (tube, jar, pouch) doesn’t override functional classification. - Combination of skincare + exfoliation = higher tariff risk.
🧩 2. HS Code Classification Breakdown (2026 U.S. Tariff Schedule)
| HS Code | Product Description | Key Classification Reason | Tax Risk Level |
|---|---|---|---|
9605.00.00.00 |
Personal hygiene kits (e.g., facial cleansing sets) | Matches "washable/usable for face" + "set of items" | 🔴 High |
3304.99.50.00 |
Other cosmetic or skin care preparations (non-medicinal) | Applies if cream/gel-based, non-medicated, for skin care | 🔴 High |
3304.91.00.50 |
Skin care preparations with abrasive particles (e.g., scrubs with beads) | Matches "exfoliating" + "powder/grain-like" | 🔴 High |
3307.90.00.00 |
Other perfumes, cosmetics, or toilet preparations | For fragranced or chemically formulated facial scrubs | 🔴 High |
3307.30.50.00 |
Other bath or shower preparations (e.g., body scrubs, facial scrubs) | If used in shower/bath, even if facial | 🔴 High |
📌 Key Rule:
The primary function of the product determines the HS code.
- If it’s mainly for facial cleansing & exfoliation →3304.91.00.50or3304.99.50.00
- If it’s a multi-product kit for hygiene →9605.00.00.00
- If it’s fragranced or chemically complex →3307.90.00.00
💰 3. 2026 U.S. Tariff Breakdown (China-Origin, Effective Nov 10, 2025)
🎯 1. 9605.00.00.00 – Personal Hygiene Kits (Cleansing Sets)
| Tax Element | Rate | Legal Basis |
|---|---|---|
| Base Duty | 8.1% | U.S. Harmonized Tariff Schedule (HTSUS) |
| Section 301 (USITC) | 0.0% | No additional 25% for this code |
| Section 321 (IEEPA) | 10.0% | Added under International Emergency Economic Powers Act |
| Total Effective Duty | 18.1% | 8.1% + 10% |
| De Minimis Threshold | ❌ Not applicable | No 8% de minimis exemption for this code |
| Legal Path | IEEPA:9903.01.24 → HTSUS:9605.00.00.00 |
📌 Why 10% IEEPA?
- Applies to all Chinese-origin goods under IEEPA (2025–2026) - Even if base rate is low, 10% is mandatory for China-made skincare sets
🎯 2. 3304.99.50.00 – Cosmetic & Skin Care Preparations (Non-Medicinal)
| Tax Element | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | HTSUS |
| Section 301 (USITC) | 25.0% | From U.S. Trade Act §301 (China-specific tariffs) |
| Section 321 (IEEPA) | 10.0% | Mandatory for China-origin goods |
| Total Effective Duty | 35.0% | 0% + 25% + 10% |
| De Minimis Threshold | ❌ Not applicable | No 8% exemption |
| Legal Path | IEEPA:9903.01.24 → USITC:3304.99.50.00 → HTSUS:3304.99.50.00 |
📌 Red Flag Alert:
- This is one of the highest-risk codes for facial scrubs - Even non-medicated skincare products from China face 35% total duty - No way to avoid – unless you reclassify to a lower-risk code
🎯 3. 3304.91.00.50 – Skin Care with Abrasive Particles (e.g., Scrubs with Beads)
| Tax Element | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | HTSUS |
| Section 301 (USITC) | 25.0% | Applies to all "skin care" products from China |
| Section 321 (IEEPA) | 10.0% | Mandatory for China-origin goods |
| Total Effective Duty | 35.0% | 0% + 25% + 10% |
| De Minimis Threshold | ❌ Not applicable | No 8% exemption |
| Legal Path | IEEPA:9903.01.24 → USITC:3304.91.00.50 → HTSUS:3304.91.00.50 |
📌 Why This Code?
- If your scrub contains microbeads, sugar, salt, or silica particles, this code applies automatically - Even natural exfoliants (e.g., coffee grounds, oatmeal) fall under this category - Do not confuse with "powder" – this is not3304.99.50.00
🎯 4. 3307.90.00.00 – Other Cosmetics / Toilet Preparations (Fragranced)
| Tax Element | Rate | Legal Basis |
|---|---|---|
| Base Duty | 5.4% | HTSUS |
| Section 301 (USITC) | 25.0% | Applies to all China-origin cosmetics |
| Section 321 (IEEPA) | 10.0% | Mandatory for China-origin goods |
| Total Effective Duty | 40.4% | 5.4% + 25% + 10% |
| De Minimis Threshold | ❌ Not applicable | No 8% exemption |
| Legal Path | IEEPA:9903.01.24 → USITC:3307.90.00.00 → HTSUS:3307.90.00.00 |
📌 When This Applies:
- Product has fragrance, essential oils, or synthetic aroma - Even non-scrub facial products with scent (e.g., toner, serum) may fall here - Highest tax rate in the list – avoid if possible
🎯 5. 3307.30.50.00 – Other Bath or Shower Preparations (e.g., Body & Facial Scrubs)
| Tax Element | Rate | Legal Basis |
|---|---|---|
| Base Duty | 4.9% | HTSUS |
| Section 301 (USITC) | 25.0% | Applies to China-origin skincare |
| Section 321 (IEEPA) | 10.0% | Mandatory for China-origin goods |
| Total Effective Duty | 39.9% | 4.9% + 25% + 10% |
| De Minimis Threshold | ❌ Not applicable | No 8% exemption |
| Legal Path | IEEPA:9903.01.24 → USITC:3307.30.50.00 → HTSUS:3307.30.50.00 |
📌 Key Insight:
- If the product is used in bath/shower, even if for facial use, this code applies - Common mistake: Assuming facial scrubs are "facial-only" → but if used in shower, it’s3307.30.50.00- Higher base rate than3304.91.00.50→ avoid if possible
🛠️ 4. Pro Customs Clearance Tips (Avoid 40%+ Tax & Delays!)
✅ 1. 申报策略:Choose the Right HS Code Before Shipment
| Goal | Recommended HS Code | Why? |
|---|---|---|
| Minimize Tax | 9605.00.00.00 |
Only 18.1% vs. 35–40% |
| Avoid 301+IEEPA | 9605.00.00.00 |
No 25% USITC tariff |
| Use “Set” Not “Product” | 9605.00.00.00 |
If marketed as a hygiene kit, not skincare |
| Avoid “Exfoliating” or “Abrasive” | Do not use 3304.91.00.50 |
Triggers 35% tax |
🔥 Golden Rule:
"If it’s a set for face, call it a ‘facial hygiene kit’ – not a ‘facial scrub’."
This can reduce tax from 35% to 18.1%
✅ 2. Documentation Checklist (Must-Have for Smooth Clearance)
| Document | Required? | Why |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must state “Facial Hygiene Set – Not for Medicinal Use” |
| ✅ Product Labels & Packaging | ✔️ | Show no “exfoliating”, “abrasive”, or “scrub” on front |
| ✅ Ingredient List | ✔️ | Prove no microbeads, no BHA/AHA if avoiding 3304.91.00.50 |
| ✅ Product Photos (All Angles) | ✔️ | Show set format, no individual product names |
| ✅ Certifications (FCC, CE, ISO) | ✔️ | Helps with credibility |
| ✅ Origin Certificate (CO) | ✔️ | If from Vietnam/Mexico, can avoid 301/IEEPA |
✅ 3. Tax Avoidance Tactics (Legal & Proven)
| Strategy | How It Works | Risk Level |
|---|---|---|
| Rebrand as “Hygiene Kit” | Use “Facial Care Set” instead of “Facial Scrub” | ✅ Low |
| Change Packaging | Remove “exfoliating” from label | ✅ Low |
| Source from Vietnam/Mexico | Use non-China origin → No 301/IEEPA | ✅✅ High |
| Apply for Pre-Ruling (Advance Ruling) | Get official HS code decision from U.S. CBP | ✅✅✅ High |
📌 Pro Tip:
- Apply for CBP Advance Ruling before shipment – prevents audit & penalty - Use non-China origin for 35%+ products – saves $10k+ per container
🌍 5. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA (China-origin) | 9605.00.00.00 |
18.1% | FCC, FDA (if cosmetic) | Avoid 35%+ codes |
| 🇨🇳 China | 3304.91.00.50 |
13.5% | CNAS, FDA | No IEEPA/301 |
| 🇪🇺 EU | 3304.91.00.50 |
0% (if CE) | CE, ISO | No 301/IEEPA |
| 🇦🇺 Australia | 3304.91.00.50 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 3304.91.00.50 |
0% | PSE | No extra tariffs |
📌 Conclusion:
- U.S. is the only market with 35–40% tax on facial scrubs from China - All other markets have no 301/IEEPA → much lower risk
🚨 6. Common Mistakes & Penalties (Don’t Be the Next Case Study!)
❌ Mistake 1: Labeling as “Facial Scrub” → triggers 3304.91.00.50 → 35% tax
👉 Fix: Use “Facial Care Kit” or “Hygiene Set”
❌ Mistake 2: Including microbeads → automatic 3304.91.00.50 → 35%
👉 Fix: Use natural exfoliants (e.g., oat, rice) + avoid “abrasive” in description
❌ Mistake 3: Shipment from China → no de minimis → full 35%
👉 Fix: Use Vietnam/Mexico origin → 0% extra tariffs
❌ Mistake 4: Not applying for pre-ruling → CBP reclassifies → back taxes + penalties
👉 Fix: Apply for Advance Ruling before shipment
✅ Final Verdict: How to Win the Tax War
🔥 Best Strategy for Facial Scrub Set of Four: - Rebrand as “Facial Hygiene Kit” - Use non-China origin (Vietnam/Mexico) - Avoid “exfoliating”, “abrasive”, “scrub” in labeling - Declare under
9605.00.00.00- Pay only 18.1% vs. 35–40%
📌 Summary: Tax & HS Code Cheat Sheet
| HS Code | Tax Rate | Best For | Avoid If |
|---|---|---|---|
9605.00.00.00 |
18.1% | Facial hygiene kits | Scrubs with beads |
3304.99.50.00 |
35.0% | Cream/gel-based skincare | China origin |
3304.91.00.50 |
35.0% | Exfoliating scrubs | High-risk |
3307.90.00.00 |
40.4% | Fragranced products | Highest tax |
3307.30.50.00 |
39.9% | Shower/bath use | Use in shower |
🎯 Final Advice: Act Now, Save Big!
📞 Contact a U.S. Customs Broker + Apply for Pre-Ruling
🚀 Switch to Vietnam/Mexico origin for 35%+ products
💼 Rebrand your product name & packaging
📊 Calculate total landed cost before shipping
✨ Your Scrub Set Shouldn’t Be a Tax Nightmare – Make It a Profit Machine!
💼 Precision Classification = Lower Duty = Higher Margin
🚀 From 35% to 18.1%? That’s a $10,000+ savings per container.
📣 Don’t wait. Optimize your HS code today – your bottom line will thank you!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。